Action points, issue 4601

30 May 2017

Issue: 4601 / Categories: For Action , Admin

Put your client admin into motion.

Bear in mind that Scottish clients resident abroad are treated by HMRC as UK taxpayers rather than Scottish ones but that to ensure this happens the Revenue requires the individual’s overseas address as the main one rather than their Scottish one.

If a client receives an FA 2008 Sch 36 para 1 notice for information check that the documents specified by HMRC are reasonably required or constitute statutory records. As the decision in New Way Cleaning shows this is not always the case.

It might seem an unpalatable idea but it may be worth reading the political parties’ plans for tax as stated in their manifestos. It might be helpful to be informed if clients want to discuss such matters and their likely implications.

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30 May 2017

Put your client admin into motion.

Bear in mind that Scottish clients resident abroad are treated by HMRC as UK taxpayers rather than Scottish ones but that to ensure this happens the Revenue requires the individual’s overseas address as the main one rather than their Scottish one.

If a client receives an FA 2008 Sch 36 para 1 notice for information check that the documents specified by HMRC are reasonably required or constitute statutory records. As the decision in New Way Cleaning shows this is not always the case.

It might seem an unpalatable idea but it may be worth reading the political parties’ plans for tax as stated in their manifestos. It might be helpful to be informed if clients want to discuss such matters and their likely implications.